TAX DIVISION

Motor Carrier Valuation Section

The Motor Carrier Valuation Section of the Tax Division determines Ad Valorem Assessments for property tax purposes on
motor carriers and bus lines. The Division values utilities using the unitary appraisal method, where the firm is valued as a complete operating system, with the value of Arkansas assets allocated by ratio.
Motor carrier assessments are certified to the Department of Finance and
Administration for billing and collection. The Tax Division does not bill
or collect any property taxes.